Provisional assessment refunds must follow the special rule, and Section 11B limitation cannot defeat the excess duty claim.

Refund arising from finalisation of a provisional assessment is governed by Rule 9B(5), which requires adjustment of duty provisionally paid against the duty finally assessed and mandates refund of any excess. Section 11B is a general refund provision and cannot override the special rule applicable to provisional assessments. The limitation objection under Section 11B therefore did not bar the claim, and the assessee was entitled to refund of the excess duty on final assessment.

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Issues: Whether refund arising from finalisation of provisional assessment was governed by Rule 9B(5) and entitled the assessee to refund despite the limitation objection under Section 11B.

Analysis: The assessment was admittedly provisional and was finally settled by the department thereafter. Rule 9B(5) specifically provides that, on final assessment, the duty provisionally assessed must be adjusted against the duty finally assessed and any excess must be refunded. Section 11B is a general refund provision, whereas Rule 9B(5) is the special provision dealing with the consequences of provisional assessment. A construction that renders the special rule ineffective must be avoided, and the specific provision must prevail over the general one. The absence of a separate limitation basis in Section 11B for provisional assessments could not defeat the operation of Rule 9B(5).

Conclusion: The refund claim was not barred by Section 11B, and the assessee was entitled to refund of the excess duty on finalisation of the provisional assessment.

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